Legal Opinion
Byram v. United States
Court of Appeals for the Fifth Circuit
Decided May 31, 1983No. 81-1582PublishedCited by 50 opinions
1Opinion of the Court
GEE, Circuit Judge:
“If a client asks you in any but an extreme case whether, in your opinion, his sale will result in capital gain, your answer should probably be, T don’t know, and no one else in town can tell you.’ ”1
Sadly, the above wry comment on federal taxation of real estate transfers has, in the twenty-five years or so since it was penned, passed from the status of half-serious aside to that of hackneyed truism. Hackneyed or not, it is the primary attribute of truisms to be true, and this one is; in that field of the law — real property tenure — where the stability of rule and…
2Cases cited38 opinions
- International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1977
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- United States v. Yellow Cab Co.Supreme Court of the United States · 1949
- Baumgartner v. United StatesSupreme Court of the United States · 1944
33 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- In the Matter of David A. DAVIDSON, Debtor. Nancy Y. DAVIDSON, Appellant, v. David A. DAVIDSON, AppelleeCourt of Appeals for the Fifth Circuit · 1991
- United States v. Vickie J. WylieCourt of Appeals for the Fifth Circuit · 1990
- Owensby & Kritikos, Inc. v. CommissionerCourt of Appeals for the Fifth Circuit · 1987
- Joseph J. Tallal, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- In Re Grand Jury Proceedings Jean Auclair. Victor FeazellCourt of Appeals for the Fifth Circuit · 1992
45 more not listed; retrieve them via the Exa API.